https://www.taxtmi.com/caselaws?id=38513 Under section 30(2) of the Indian Income-tax Act, 1922, limitation for filing an appeal ordinarily runs from receipt of the notice of demand, and that commencement cannot be deferred until the assessee later receives the assessment order. The court rejected the attempt to rely on alleged non-supply or later service of the assessment order, noting that the Tribunal did not accept that factual contention and that special hardship is addressed, if at all, through condonation of delay. The appeal was therefore time-barred, and the reference was answered in favour of the revenue. en-us Fri, 17 Jan 1975 00:00:00 +0530 Tue, 06 Apr 2010 18:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38513 Under section 30(2) of the Indian Income-tax Act, 1922, limitation for filing an appeal ordinarily runs from receipt of the notice of demand, and that commencement cannot be deferred until the assessee later receives the assessment order. The court rejected the attempt to rely on alleged non-supply or later service of the assessment order, noting that the Tribunal did not accept that factual contention and that special hardship is addressed, if at all, through condonation of delay. The appeal was therefore time-barred, and the reference was answered in favour of the revenue. Case-Laws Income Tax Fri, 17 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38513